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Luzon Stevedoring Co. Vs. Wenceslao Trinidad 043 Phil 803

LUZON STEVEDORING COMPANY, plaintiff-appellee, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue, defendant-appellant.

G.R. No. L-18316 | 1922-09-23

D E C I S I O N


JOHNSON, J.:

This action was commenced in the Court of First Instance of the City of Manila on the 18th day of May, 1921. Its purpose was to recover of the defendant as Internal Revenue Collector, the sum of P2,422.81, which sum had been paid by the plaintiff to the defendant under protest. The defendant presented a demurrer to the complaint, which was overruled, and later answered. The answer contained a general and special defense. In his special defense the defendant alleged that during the first quarter of the year 1921 the plaintiff was engaged in business as a contractor, its gross receipts from said business...